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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Science and Environment Proceeding Applied Business and Engineering Conference Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management TANJAK : Jurnal Pengabdian Kepada Masyarakat
Sartika, Novira
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Revealing The Meaning Of Cultural Accounting In The Safar Bath Ritual Ceremony In Bengkalis Regency Wahyuni, Endang Sri; Sartika, Novira; Aryani, Aryani
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out the financing of safar bathing cultural rituals, the disclosure of cultural accountingand safar bathing traditional ceremonies as local economic and cultural values. This research is a descriptive research. Datacollection techniques use interviews, documentation and observation. The data analysis technique is with quantitative descriptiveanalysis techniques. The results of the study show that in financing the safar bathing cultural ritual as a whole, the financing comesfrom the Regional Expenditure Revenue Budget (APBD) of Bengkalis Regency. In the range of 2021 – 2023, the budget forprotection, development, material utilization, and cultural promotion activities, in this case specifically for the safar bathing culturalritual in 2021, is budgeted at IDR 159,184,000 with a realization of 92.20%, in 2022 with a realization of IDR 233,230,000 with apercentage of 94.80% while in 2023 it will increase by IDR 260,723,000 with a percentage of 90.67%. Cultural accounting refersto how cultural values influence accounting practices, including the measurement, reporting, and disclosure of financialinformation. Then the community can feel the economic value of preserving the traditions, customs, and original values of the safarbath ritual. This cultural preservation not only preserves cultural heritage, but can also bring economic benefits both directly andindirectly. The direct benefits are mainly related to the financial aspects felt by the area manager on Teluk Rhu Beach and thepeople of North Rupat village as economic and cultural actors.
Analisis Akuntansi Pajak Penghasilan Badan Pada CV.RTY: Pajak Penghasilan Badan wita, Wita Widiyanti; Sartika, Novira
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.6977

Abstract

Every year after the tax year ends, taxpayers will fulfill their obligations to fill out and submit the annual Corporate Income Tax Return (SPT) which is a means for taxpayers to report as well as calculate and determine the amount of income tax payable in the tax year concerned, in this case tax reporting is often not done properly by taxpayers. The purpose of this research is to analyze the application of income tax accounting at CV. RTY whether it is in accordance with the Income Tax Law. This research is descriptive research using a descriptive qualitative and descriptive quantitative approach. Research data obtained from CV. RTY with data collection techniques through interviews and documentation. From the results of the study, it is known that the company in preparing the profit/loss statement is not in accordance with the Income Tax Law so that reconciliation is carried out first and in reporting the company's Annual Tax Return several times delaying or missing the reporting date. Different from previous studies, in this study researchers calculated the amount of tax credit paid by CV. RTY not through the Annual SPT but using SSP PPh article 25 data in 2023 which is based on the Income Tax Law.
Pendampingan Penyusunan Laporan Keuangan Masjid Menggunakan Media Papan Informasi Elektronik Nurhazana, Nurhazana; Rosmida, Rosmida; Sartika, Novira; -, nurhazana
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2025): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/rme4b292

Abstract

Masjid sebagai salah satu jenis organisasi nirlaba yang mengelola dana dari masyarakat yang dituntut untuk melakukan pengelolaan dana yang tekumpul secara sistematis, transparan, dan akuntabel. Pengelolaan dana masjid tercermin pada keberadaan laporan keuangan masjid yang transparan dan akuntabel. Namun, dalam pengelolaan keuangan masjid masih bersifat sederhana, mayoritas masjid hanya menyampaikan laporan pengelolaan keuangannya melalui papan pengumuman di mesjid yang terdiri dari daftar uang masuk dan uang keluar. Jamaah berharap pelaporan keuangan yang disusun oleh pangurus masjid lebih rapi sesuai peruntukkannya. Pengabdian pada masyarakat ini dilakukan untuk membantu masjid dalam menyusun dan menyajikan laporan keuangan secara efisien dan transparan. Dengan memanfaatkan papan informasi elektronik, masjid dapat menampilkan informasi keuangan, jadwal donasi, dan pengumuman dengan lebih mudah dan cepat. Pendampingan dilakukan melalui pelatihan pada pengurus masjid khususnya bendahara masjid dalam penggunaan teknologi ini. Diharapkan hasilnya akan meningkatkan akuntabilitas dan memudahkan jamaah dalam memahami kondisi keuangan masjid.
Inovasi Desain Kemasan Produk Umkm Binaan PT. Pertamina Hulu Rokan Untuk Meningkatkan Daya Saing Dan Ekspansi Pasar Hadi, Larbiel; Sartika, Novira; Arif, Muhammad
TANJAK : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): TANJAK : Jurnal Pengabdian Kepada Masyarakat
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/3r2je576

Abstract

Tujuan kegiatan pengabdian ini adalah pendampingan desain kemasan berstandar ekspor pada UMKM Tiga Saudara binaan PT. Pertamina Hulu Rokan, para pelaku usaha atau produsen dapat mendapatkan bimbingan dan dukungan teknis untuk mengembangkan kemasan yang sesuai dengan kebutuhan pasar global. Hal ini dapat dilakukan melalui penyediaan  informasi tentang standar dan peraturan ekspor yang berlaku, pemberian contoh desain kemasan yang berhasil, serta pendampingan langsung dalam  proses perancangan dan implementasi kemasan  yang sesuai standar ekspor.  Metode yang digunakan adalah pendampingan. Luaran kegiatan (Output)  adalah terselenggaranya kegiatan pendampingan tentang standarisasi desain  kemasan produk UMKM Tiga Saudara sehingga mampu menembus pasar retail, grosir, dan ekspor. Dampak (outcome) kegiatan ini adalah  meningkatnya pengetahuan dan keterampilan UMKM terkait standarisasi  desain kemasan produk dan bertambahnya pangsa pasar, mendapatkan apresiasi masyarakat terhadap Polbeng serta terjalinnya hubungan harmonis  antara Polbeng, Mitra dan masyarakat
Penerapan Penerimaan Negara Bukan Pajak (PNBP) Atas Bea Lelang Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) XXX Misya Arla Ratia; Sartika, Novira
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6690

Abstract

This study aims to determine Non-Tax State Revenue (PNBP) at the XXX State Wealth and Auction Service Office (KPKNL) for a period of 3 (three) years, from 2020 to 2022, and the administration of Non-Tax State Revenue (PNBP) derived from Auction Fees at the XXX State Wealth and Auction Service Office (KPKNL). This research is descriptive research with a qualitative approach and a quantitative approach. This research data was obtained from the XXX State Wealth and Auction Service Office (KPKNL). The data collection techniques used were interviews and documentation. The results showed that the development of PNBP on Auction Duty carried out by the KPKNL in increasing auction duties was optimally carried out. Even though in 2021 the revenue for the auction duty target did not reach realization, in 2022 KPKNL XXX had reached the realization of the set target, and the auction was in the highest selling status. In administering the auction money, KPKNL has carried out procedures in accordance with the legal basis used, namely the Regulation of the Minister of Finance of the Republic of Indonesia Number 213/PMK.06/2020 concerning Guidelines for the Implementation of Auctions and further regulates the administration carried out by KPKNL in the Regulation of the Director General of State Assets Number 2/KN/2022 concerning Guidelines for Auction Administration at the State Wealth and Auction Service Office. Keywords : Application, Non-Tax State Revenue (PNBP), Administration, Auction Duty
PENGARUH TRANSFER PRICING, KOMISARIS INDEPENDEN, PROFITABILITAS, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER GOODS TAHUN 2020-2024 Sophia, Ananda; Sartika, Novira
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4080

Abstract

Tax avoidance has become a common strategy among consumer goods companies in Indonesia to reduce tax burdens legally. This study aims to examine the effects of transfer pricing, independent commissioners, profitability, and leverage on tax avoidance in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2024. Employing a quantitative explanatory research design, secondary data from 78 observations of 16 purposively sampled firms were analyzed. Data were processed using SPSS 29 with multiple linear regression and classical assumption tests. The results indicate that simultaneously, the variables significantly influence tax avoidance. However, only profitability has a significant partial effect, where higher profitability encourages greater tax avoidance. Transfer pricing, independent commissioners, and leverage showed no significant partial effects, suggesting that internal governance and debt structure are not dominant factors individually. The study concludes that profitability management is the primary driver of tax avoidance in this sector, while regulatory and governance mechanisms need strengthening. These findings provide insights for policy-makers to enhance tax compliance and corporate governance.
PENGARUH MENTAL ACCOUNTING DAN FINANCIAL BEHAVIOR TERHADAP FINANCIAL SATISFACTION Istisqa, Fatra; Sartika, Novira
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4221

Abstract

This study aims to analyze the influence of mental accounting and financial behavior on financial satisfaction among lecturers in Bengkalis Island. The research employs a quantitative approach using cross-sectional survey method. The population comprises all active lecturers in educational institutions on Bengkalis Island, with a sample of 207 respondents selected through convenience sampling. Data were collected using an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS version 4.0. The findings indicate that mental accounting has a positive and significant effect on financial satisfaction with a coefficient of 0.137 and p-value of 0.045. Financial behavior also demonstrates a positive and significant influence with a stronger coefficient of 0.182 and p-value of 0.005. Both variables collectively explain only 5.4 percent of the variation in financial satisfaction, suggesting that numerous other factors influence financial satisfaction. The study concludes that structured financial management through mental accounting and healthy financial behavior are important components for enhancing individual financial satisfaction, although their contribution remains limited and requires integration with other factors such as financial literacy and emotional intelligence.
The Effect of Signal Applications and Tax Literacy on Motor Vehicle Tax Payment Compliance with Tax Service Digitalization as a Moderator Desiliany, Desiliany; Sartika, Novira
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.709

Abstract

This study aims to analyze the effect of the National Digital Samsat Application (SIGNAL) and tax literacy on Motor Vehicle Tax (PKB) payment compliance with tax service digitalization as a moderating variable. The study uses a quantitative approach with YSEM-PLSYanalysis through WarpPLS 7.0 and involves 228 SIGNAL user respondents in Bengkalis Regency. The results show that the SIGNAL application and tax literacy have a positive and significant effect on taxpayer compliance. However, the digitization of tax services is unable to moderate the relationship between the use of SIGNAL and tax literacy with tax compliance. These findings confirm that even though digital services are available, their effectiveness in strengthening compliance behavior is still limited, so it is necessary to improve the quality of the system and the utilization of digital services by the community.
The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility (CSR) Disclosure in Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2023-2024 Fadila, Miya; Sartika, Novira
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.714

Abstract

This research explores the effects of tax aggressiveness and media exposure on corporate social responsibility (CSR) reporting in IDX-listed mining firms spanning 2023 to 2024. It emphasizes the mining sector's notable social and environmental issues, which call for greater transparency in corporate social responsibility (CSR), particularly for companies pursuing assertive tax tactics or facing heightened public attention. Employing a quantitative framework, the study analyzed secondary data from annual reports and sustainability reports via multiple linear regression using SPSS version 29. The study's outcomes show that tax aggressiveness yields a significant positive impact on corporate social responsibility (CSR), whereas media exposure produces a substantial negative influence. Together, they deliver a meaningful effect on corporate social responsibility (CSR). These results point to the idea that corporate social responsibility (CSR) disclosures in the mining industry are largely strategic, designed to uphold the firm's legitimacy and image.
Potential for Tax Collection Bird Nests Walet, Bantan Sub-District, Bengkalis Regency Sari, Yunita; Sartika, Novira
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.721

Abstract

This study aims to analyse the potential for collecting swiftlet nest tax in Bantan Subdistrict, Bengkalis Regency, with focus on tax revenue, collection potential, obstacles encountered, and government efforts to optimise revenue. Swiftlet nest tax is a strategic source of Local Own-Source Revenue given the prevalence of swiftlet farming in the coastal area of Bengkalis. This study uses a descriptive method with a qualitative approach through in-depth interviews with the Head of the Technical Implementation Unit (UPT) and the District Revenue Administration staff in Bantan Subdistrict, as well as 20 swiftlet entrepreneurs spread across various villages. The results show that swallow nest tax revenue fluctuated during the 2021–2025 period, influenced by a 50% decline in selling prices and production instability. The potential for tax collection has not been optimally explored due to the gap between self-assessment regulations and field practices, low taxpayer understanding of the applicable rates (10%), and the limited capacity of officers to reach all business units. Efforts made by the local government include socialisation, data collection, implementation of the SIPBUKAS application, and multisectoral coordination. This study recommends the application of progressive rates based on production volume, strengthening tax literacy, and integrating a more inclusive digital system.
Co-Authors -, nurhazana Aryani Aryani, Aryani Desiliany, Desiliany Endang Sri Wahyuni Fadila, Miya Istisqa, Fatra Larbiel Hadi Misya Arla Ratia Muhammad Arif Nurhazana, Nurhazana Rauda, Nurul Refsiana, Siska Rosmida, Rosmida Sophia, Ananda wita, Wita Widiyanti Yunita Sari